State Filing - Introduction

Typically, states require filing for W-2s, W-2Gs, and various 1099s. Many states have specific requirements for e-filing and paper filing returns. Since each state operates differently, it is important to review your state requirements prior to filing a 1099 or W-2 Form. ExpressTaxFilings offers the unique advantage of seamless and simple electronic filing for both your W-2s and 1099s

FAQs

Who is required to file with a state?

Most states require filing for all state residents that have had or that should have had income tax withheld, or for any non-residents working within the state in question, unless the state in which the employee resides in has a reciprocal agreement with the state in question.

What are the most common 1099s employers are required to file?

Though each state has its own set of regulations, typically Forms 1099-MISC, DIV, INT, and R are required to be filed with the state, regardless of its participation in the Combined Federal/State Filing (CF/SF) program.

What are the most common ways to file with a state?

Most states allow paper filing with limits on the amount of forms that may be paper filed. After that limit is reached, states usually require e-filing.

Is state filing annual?

In some cases, yes, but the requirements vary from state to state and include quarterly, monthly, and semi-weekly filing.

Do I need to notify the IRS when I have filed my state returns?

No, the IRS does not need to be notified of your filing with your state(s).

Do I need to register with a state?

Most states require you to register your business with their respective Departments of Revenue, but some do allow for the use of only your EIN.

When are the due dates for state filing?

Every state has its own requirements and due dates for filing applicable forms. To be sure, you should check with your local or applicable state Department of Revenue.

1099 Form

Form 1099 is used when a taxpayer has received income from sources other than a wage-paying job. There are eleven (11) different variations to the 1099, and the type of income being reported will determine which Form you need to use.

Learn more about state filing Form 1099

W-2 Form

Form W-2 is where employers report employees’ annual earnings and taxes withheld at the end of each year. The employer is required to send a copy of the completed W-2 to the IRS, the employee, and possibly any states for whom state taxes were withheld. Employers filing over 250 forms to the IRS must file electronically.

Learn more about state filing Form W-2

State Filing Due Dates

Tax year 2016 / Calendar year 2017

State NameW-2 E-filing Due1099 E-filing Due
AlabamaJanuary 31January 31
AlaskaN/AN/A
ArizonaFebruary 28February 28
ArkansasFebruary 28February 28
CaliforniaN/A January 31 (MISC) & March 31
ColoradoJanuary 31January 31 (MISC) & March 31
ConnecticutJanuary 31March 31
DelawareJanuary 31March 31
District of ColumbiaJanuary 31January 31
FloridaN/AN/A
GeorgiaJanuary 31January 31 (MISC) & February 28
HawaiiFebruary 28N/A
IdahoJanuary 31February 28
IllinoisFebruary 15N/A
IndianaJanuary 31January 31
IowaJanuary 31January 31
KansasFebruary 28February 28
KentuckyJanuary 31January 31
LouisianaJanuary 31January 31
MaineFebruary 28February 28
MarylandJanuary 31January 31
MassachusettsJanuary 31January 31 (MISC) & March 31
MichiganFebruary 28February 28
MinnesotaFebruary 28February 28
MississippiJanuary 31March 31
MissouriFebruary 28February 28
MontanaFebruary 28February 28
NebraskaFebruary 1February 1
NevadaN/AN/A
New HampshireN/AN/A
New JerseyFebruary 28February 28
New MexicoFebruary 28February 28
New YorkN/AN/A
North CarolinaJanuary 31January 31
North DakotaMarch 31March 31
OhioJanuary 31January 31
OklahomaFebruary 28February 28
OregonJanuary 31January 31
PennsylvaniaJanuary 31January 31
Rhode IslandJanuary 31January 31
South CarolinaJanuary 31January 31
South DakotaN/AN/A
TennesseeN/AN/A
TexasN/AN/A
UtahJanuary 31January 31
VermontJanuary 31January 31
VirginiaJanuary 31January 31
WashingtonN/AN/A
West VirginiaFebruary 28February 28
WisconsinJanuary 31January 31
WyomingN/AN/A

* If date shown falls on a Saturday, Sunday or legal holiday, the due date is the next business day.